Central Excise - Classification-excisability of printing frames /flat bed screens for the period 1-3-1986 to 2-5-1994 - Regarding

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....0-8-1994 [From F.No. 154/3/92-CX.4] Government of India Ministry of Finance (Department of Revenue), Central Board of Excise and Customs, New Delhi Subject : Central Excise - Classification-excisability of printing frames /flat bed screens for the period 1-3-1986 to 2-5-1994 - Regarding. In terms of Notification No. 201/87, dated 3-9-1987, printing frames falling under heading no....

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....ns (printing frames) were classifiable under heading 59.09. Because of conflict between the classification heading mentioned in Notification and Board's Circular, certain disputes had arisen. The CEGAT vide Order No. E-195 to 221/94-BT, dated 29-3-1994 has decided that the printing frames are classifiable under Heading 84.42 in terms of Notification No. 39/90-C.E. (NT). The judgment of CEGAT has b....

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.... Printing frames/flat bed screens would thus be classifiable under heading 84.42 for the period from 1986 to 1-5-1944. 6. However, from 2-5-1994 onwards, Notification No. 27/94-C.E. dated 1-3-1994 as amended by Notification No. 99/94-C.E., dated 2-5-1994 showing its classification under heading 59.09, has to be backed by Section 37B Order. Accordingly, Section 37B Order is being issued settling....